Search results
21 – 30 of over 4000The purpose of this paper is to consider and evaluate judicial independence in China, through reviewing the value in its presence, assessing its current state in China and…
Abstract
Purpose
The purpose of this paper is to consider and evaluate judicial independence in China, through reviewing the value in its presence, assessing its current state in China and evaluating what the future holds for it.
Design/methodology/approach
The paper reviews the benefits of judicial independence in its support of the rule of law. Following this, an evaluation of the current independence of the judiciary in China is presented. The reforms of the judiciary in the Fourth Plenary Session and the outlook for judicial independence in China are assessed.
Findings
The paper finds that judicial independence in China cannot be said to exist, being vulnerable to influence from a variety of sources. There is, however, progress observed, and this is expected to continue.
Originality/value
This paper’s consideration of judicial independence in China and its outlook are framed with discussions of the relationships between judicial independence and the rule of law, and the Chinese state and the rule of law. The paper should thus contribute to discussion of the development trajectory of China in this important facet.
Details
Keywords
The increasing political role of the judiciary.
Details
DOI: 10.1108/OXAN-DB207316
ISSN: 2633-304X
Keywords
Geographic
Topical
Barbara Pernici, Carlo Alberto Bono, Ludovica Piro, Mattia Del Treste and Giancarlo Vecchi
The purpose of this paper is to show how data mining techniques can improve the performance management of the judiciary, helping judges in steering position with specific and…
Abstract
Purpose
The purpose of this paper is to show how data mining techniques can improve the performance management of the judiciary, helping judges in steering position with specific and timely measures. It explores different approaches to analyse the length of trials, based on the case of an Italian judicial office.
Design/methodology/approach
The paper presents a temporal analysis to compare the timeliness of trials, using data and process mining approaches with the support of a specific software to represent graphically the results. Data were gathered directly from the office data base, improving precision and the opportunity to monitor specific phases of the trials.
Findings
The results highlight the progress that can be reached using data mining approaches to develop performance analyses helping courts to correct inefficiencies and to manage the personnel distribution, overcoming the critical comments arisen against traditional KPI (Raine, 2000). The work proposes a methodology to analyse cases deriving from different juridical matters useful to set up a performance monitoring system that could be diffused to different courts.
Research limitations/implications
The limitations of the research regard the analysis of a selected, limited number of cases in terms of judicial matters.
Practical implications
Data mining techniques can improve the performance management processes in providing more accurate feedback to the judicial offices leaders and increasing the organisational learning.
Social implications
The performance of the judiciary is one of the relevant issues that emerged in the recent decade in the field of public sector reforms. Several reasons explain this interest, which has gone beyond the specific legal disciplines to involve public policy, management, economics and ICT studies.
Originality/value
Considering the literature on the judiciary (Visser et al., 2019; Di Martino et al., 2021; Troisi and Alfano, 2023) the contribution differs as both the methodological approach and the predictive analysis considers the intrinsic differences that define cases belonging to different juridical matters performing a cross-sectional analysis, with a specific focus of process variants.
Details
Keywords
This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and…
Abstract
Purpose
This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and technique that a forensic auditor should possess to provide high-quality services in fraud detection. The study also shows the impact of forensic auditing tools on fraud detection.
Design/methodology/approach
With the use of a self-administered questionnaire, the study adopts a survey design in which 298 respondents participated. Data were subjected to descriptive statistics (ranking, mean and standard deviation), inferential statistics (binary logistic regression and ordinary least square regression).
Findings
The findings indicate that adequate knowledge of economic damage calculation and financial statement valuation is essential for forensic auditors' service. The results also reveal that forensic auditor skills and techniques is a significant predictor for fraud detection in the Nigerian public sector.
Practical implications
The paper draws attention of the federal government parastatals to the need to improve their internal control system to reduce the fraudulent practices in their parastatal. The study also draws the attention of the Nigeria University Commission and the Institute of Chartered Accountants of Nigeria on the needs for revision of the accounting curricular for the training of accounting graduates and professional accountants in Nigeria.
Social implications
The paper is of importance to other developing nation as it provides empirical evidence on the needs to do periodic forensic audits of government corporations.
Originality/value
With the persistent increase in the number of fraudulent cases, current views of those associated with forensic auditing (judiciaries, parastatals, forensic auditors and academics) on mechanisms for timely detection of fraud are needed.
Details
Keywords
The changes were aimed at strengthening the independence of and reducing political influence on the Serbian judiciary, and meeting a requirement for progress in EU accession…
Details
DOI: 10.1108/OXAN-DB267077
ISSN: 2633-304X
Keywords
Geographic
Topical
From 2009 to 2011, the International Records Management Trust conducted a research project called Aligning Records Management with ICT/E‐government and Freedom of Information in…
Abstract
Purpose
From 2009 to 2011, the International Records Management Trust conducted a research project called Aligning Records Management with ICT/E‐government and Freedom of Information in East Africa, with funding from the International Development Research Centre. The research was concerned with the integration of records management components into ICT/e‐government and freedom of information initiatives, which are priorities for the governments in East Africa. This paper aims to discuss these issues.
Design/methodology/approach
The research focused on the governments of the member states of the East African Community; Kenya, Uganda, Tanzania, Rwanda and Burundi. In each of these countries, research teams examined the level of records management functionality in new or planned court case management systems, where possible.
Findings
The findings demonstrated how the lack of a national regulatory framework for records management, at the highest level, could affect the design and implementation of systems, at the lowest, technical level.
Originality/value
This paper draws together the case studies prepared by the author from data collected by the national research teams, to provide an overview of the issues encountered in Kenya, Uganda and Tanzania, which were the member states of the original East African Community, and demonstrate the correlation between ICT and records policy integration and court case management system functionality.
Details
Keywords
As outgoing Chief Justice Mogoeng Mogoeng’s term ended in October, Ramaphosa named four candidates to be assessed by the Judicial Services Commission (JSC) in February 2022 before…
Details
DOI: 10.1108/OXAN-DB266743
ISSN: 2633-304X
Keywords
Geographic
Topical
Problems with Indonesia's judiciary.